S. 143(3) : Assessment-Survey-Difference between closings tock found and that shown in books-Books of account not rejected-Addition based on estimation is held to be not justified. [S. 133(6) 133A]

S. 143(3) : Assessment-Estimation of turnover-Value added tax and Service tax-Estimation of gross profit on difference in turnover not justified.

S. 143(3) : Assessment-Income from undisclosed sources-Cash low household expenses-House located in small City-Income of two sons-Agricultural income-Deletion of addition is justified.

S. 143(3) : Assessment-Depreciation-All particulars of asset furnished-Deletion of addition is affirmed. [S. 143(1)]

S. 143(3) : Assessment-Rejection of books of accounts-No uniformity in sale of chicken-Highly perishable-Estimation of gross profits based on two months’ statistics improper-Directed to allow 90% of total expenses after taking gross profit at 8%-Partly allowed. [S. 144]

S. 143(3) : Assessment-Search and Seizure-Undisclosed sales-Intelligence Wing of GST-Papers recovered from the residence of ex=President of the assessee company and dealers-Statement used against the assessee-Opportunity of cross examination was not provided-Addition is unjustified. [S. 4, 131, 132]

S. 143(3) : Assessment-Jurisdcition-Notice-Transfer of case-Failure to produce the Circular giving power to transfer of case-Appeal required to be restored to file of Asstt. Commissioner, Rourkela Circle, Rourkela for de novo assessment. [S. 116, 127, 143(2), 144]

S. 143(3) : Assessment-Limited scrutiny-Assessing Officer cannot go beyond grounds on which selected-Business expenditure-Medical Doctor-Payment of commission for referring patients-Not permissible-Expense not allowable. [S. 37(1)]

S. 143(3) : Assessment-Search and seizure-Capital work in progress-Loose slips found during search-Neither claiming expenditure nor payment-Addition is deleted-Loan taken in personal capacity-Addition is not valid-Jewellery-Matter remanded. [S. 37(1), 132]

S. 143(3) : Assessment-Undisclosed commission Income-Protective addition-Substantive addition confirmed in hands of B group-Protective addition is not unsustainable.